Saragi, Dea Grace, and Yulianti Abbas. “Evaluation of the PBJT Tax Rate Adjustment for Arts and Entertainment Services in the Province of DKI Jakarta ”. E-Jurnal Akuntansi, vol. 36, no. 1, Jan. 2026, pp. 213-26, doi:10.24843/EJA.2026.v36.i01.p16.